THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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No. 78/2005/QD-BTC

Hanoi, dated November 7, 2005

DECISION

AMENDING THE IMPORT DUTY RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFFS

THE MINISTER OF FINANCE

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;

Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the tax duty bracket specified in the Import Tariff according to the List of import dutiable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the Standing Committee of the XIth National Assembly;

Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998, detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending a Number of Articles of the Law on Import Duties and Export Duties;

At the proposal of the Director of the Tax Policy Department,

DECIDES:

Article 1. To amend the preferential import duty rates of a number of commodity items under Heading No. 2710 provided for in the Finance Minister's Decision No. 14/2005/QD-BTC of March 17, 2005, into the following new ones:

Code

Description

Duty rate (%)

2710

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:

2710

11

- - Light oils and preparations:

2710

11

11

- - - Motor spirit, premium leaded

5

2710

11

12

- - - Motor spirit, premium unleaded

5

2710

11

13

- - - Motor spirit, regular leaded

5

2710

11

14

- - - Motor spirit, regular unleaded

5

2710

11

15

- - - Other motor spirit, leaded

5

2710

11

16

- - - Other motor spirit, unleaded

5

2710

11

17

- - - Aviation spirit

5

2710

11

18

- - - Tetrapropylene

5

2710

11

21

- - - White spirit

5

2710

11

22

- - - Solvents containing by weight less than 1% aromatic content

5

2710

11

23

- - - Other solvents

5

2710

11

24

- - - Naphtha, reformate and other preparations for preparing spirits

5

2710

11

25

- - - Other light oils

5

2710

11

29

- - - Other

5

2710

19

- - Other:

- - - Medium oils (with average boiling range) and preparations:

2710

19

11

- - - - Lamp kerosene

0

2710

19

12

- - - - Other kerosene, including vaporizing oil

0

2710

19

13

- - - - Aviation turbine fuel (jet fuel) having a flash point not below 23oC

5

2710

19

14

- - - Aviation turbine fuel (jet fuel) having a flash point below 23oC

5

2710

19

15

- - - - Normal paraffin

5

2710

19

19

- - - - Other medium oils and preparations

5

- - - Other:

2710

19

21

- - - - Topped crudes

5

2710

19

22

- - - - Carbon black feedstock oil

5

2710

19

23

- - - - Lubricating oil basestock

5

2710

19

24

- - - - Lubricating oils for aircraft engines

5

2710

19

25

- - - - Other lubricating oil

10

2710

19

26

- - - - Lubricating greases

5

2710

19

27

- - - -Hydraulic brake fluid

3

2710

19

28

- - - - Oil for transformers or circuit breakers

5

2710

19

31

- - - - High speed diesel fuel

0

2710

19

32

- - - - Other diesel fuel

0

2710

19

33

- - - - Other fuel oils

0

2710

19

39

- - - - Other

5

- Waste oils:

2710

91

00

- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

20

2710

99

00

- Other

20

Article 2. This Decision takes effect 15 days after its publication in "CONG BAO" and applies to imports declarations registered with customs offices as from November 9, 2005.

FOR THE MINISTER OF FINANCE

VICE MINISTER

(Signed and Stamped)
Truong Chi Trung